中国地区间财力差异的度量及分解

首先采用以人口为权数的加权变异系数对地区间财力差异进行了度量.随后提出财力的初次分配和再分配的概念,检验了财力的初次分配中不同财政收入项目及财力的再分配中不同转移支付项目对财力不平等的贡献率.认为对财力差异起主要作用的是财力的初次分配即财政收入,起次要作用的是财力的再分配即中央转移支付,其中,将营业税划归地方税、税收返还等保持既得利益的转移支付是造成地区间财力差异的主要原因,并且随着经济的发展这将导致地区差距的进一步扩大.

Interregional Disparity in Financial Capacity in China: Measurement and Decomposition

This paper first measures interregional disparity in financial capacity by variation coefficient weighted by population. It then introduces the concepts of primary and secondary distribution of financial resources , and tests the contribution to financial capacity differences of revenue items in primary distribution and transfer payment items in secondary distribution. It is concluded that primary distribution-financial revenue-plays a major role in disparity in financial capacity, and that secondary dlstribution-transfer payments by the central government-plays a minor role. The main reasons for interregional disparity are transfer payments which maintain vested interests by putting business tax under local administration and offering tax rebate , and economic development would mean widening interregional gap. Policy recommendations are then offered for improving the public finance system and narrowing interregional gap.